Section 10(23C)(iv) notification: institution formally recognised for tax-exempt status for specified assessment years under statute. Notification confers tax-exemption recognition on a charitable institution under section 10(23C)(iv) of the Income-tax Act for a specified block of assessment years, formally placing the trust within the statutory exemption framework and identifying the temporal scope of that recognition.
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Provisions expressly mentioned in the judgment/order text.
Section 10(23C)(iv) notification: institution formally recognised for tax-exempt status for specified assessment years under statute.
Notification confers tax-exemption recognition on a charitable institution under section 10(23C)(iv) of the Income-tax Act for a specified block of assessment years, formally placing the trust within the statutory exemption framework and identifying the temporal scope of that recognition.
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